Exposure Draft and comment letters—Fair Value Option for Financial Liabilities

 

On 11 May 2010 the International Accounting Standards Board (IASB) published for public comment an exposure draft with proposed changes to the fair value option (FVO) for financial liabilities.

The proposals aim to ensure that changes in the credit risk of liabilities that an entity chooses to measure at fair value will not cause volatility in profit or loss. Therefore, the proposals will affect only those entities that choose to apply the FVO to their financial liabilities. 

The Exposure Draft was open for comment until 16 July 2010.

 

Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

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